Homeowners may claim a 60% deduction for energy rehabilitation works

Optimizing energy consumption in homes is becoming a determining factor for homeowners' tax management. Following a recent ruling by the Dirección General de Tributos (DGT), the scope of tax benefits intended for the energy rehabilitation of residential buildings has been clarified.

What the DGT has ruled

The tax authority confirms that owners of homes located in residential buildings are entitled to apply a 60% deduction on the amounts paid for energy rehabilitation works. This tax benefit will be available until December 31, 2027, provided that strict technical improvement requirements are met.

For the deduction to be effective, it is essential to certify through an energy efficiency certificate that the work has achieved one of the following milestones:

• A reduction in non-renewable primary energy consumption of at least 30%.
• An improvement in the property's energy rating to reach class 'A' or 'B'.

Regarding economic limits, the regulations establish a maximum annual base of 5,000 euros, with a cumulative cap of 15,000 euros. It is fundamental to note that any amounts that have been subject to subsidies must be deducted from the deduction base.

What this means for you

If you are a homeowner, whether it is your primary residence or a rental property, these works can represent significant tax savings. The ruling confirms that the benefit is not limited solely to a personal primary residence, but extends to the structure of residential buildings, helping to incentivize the transition toward more sustainable models.

What you should do

Before starting any intervention, it is necessary to verify that the construction project is specifically aimed at reducing energy consumption or improving the rating. It is essential to have a professional issue the energy efficiency certificate required for accreditation before the Administration. Likewise, a precise calculation of any subsidies received must be made to avoid errors in the deduction base when filing the Personal Income Tax (IRPF) return.